Is there a public disclosure, list of these locations?

It's not surprising. Google support is non-existent. Many times I've asked for support and even on a Google Workspace paid account I was told to "ask the community".

Yes, this is something that people forget in their "logic". If they block ads how can they know if a site is showing obtrusive advertising?

As I replied above, there are different models - CPM (cost per thousand) will pay publishers per ad shown. This is an option for branding. CPC (cost per click) will pay publishers if an action happens (a click in this context).

Saying "I block ads because I won't click on them anyway" hurts the same, because we don't know if the model is CPM or CPC.

Not exactly. There are different models - CPM (cost per thousand) will pay publishers per ad shown. This is an option for branding. CPC (cost per click) will pay publishers if an action happens (a click in this context).

Saying "I block ads because I won't click on them anyway" hurts the same, because we don't know if the model is CPM or CPC.

This is a naive view. Once micropayments or subscriptions kick in people will just go somewhere else.

In our site we offer a subscription service where users can customize their experience around the site... The number of subscribers count around the couple of hundreds out of a user base of hundred thousand.

If you make the offer "in your face" people complain. If you send out an email reminding there's such an option they call it spam. Even at $5 a month people complain.

Their reasoning? "We are the content creators when we comment in the blog posts or forums so we shouldn't have to pay, and we shouldn't have to have advertising".

These users who many times comment how they have benefited from the connections made through the site ignore the costs of running the site - colocation, traffic, software, development, tax, insurance, salaries, etc, etc...